Source-cited draft: payroll & social contributions for Zambia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
NAPSA total contribution rate
10% of earnings (5% employer + 5% employee)National Pension Scheme ActView source ↗
NAPSA employee contribution
5% of earningsNational Pension Scheme ActView source ↗
NAPSA employer contribution
5% of earningsNational Pension Scheme ActView source ↗
NAPSA monthly contribution ceiling
ZMW 3,723.60 total (ZMW 1,861.80 each party)National Pension Scheme ActView source ↗
NHIMA total contribution rate
2% of basic salary (1% employer + 1% employee)National Health Insurance ActView source ↗
NHIMA employee contribution
1% of basic salaryNational Health Insurance ActView source ↗
NHIMA employer contribution
1% of basic salaryNational Health Insurance ActView source ↗
PAYE withholding
Employer must deduct PAYE from employee pay under the progressive bands (0% / 20% / 30% / 37.5%)Income Tax ActView source ↗
PAYE remittance deadline
By the 10th of the month following deductionIncome Tax ActView source ↗
NAPSA remittance deadline
By the 10th of the month following the contribution monthNational Pension Scheme Act
Skills Development Levy
0.5% of gross emoluments, payable by the employerSkills Development Levy Act
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers operate PAYE withholding and must contribute to the National Pension Scheme Authority (NAPSA) and the National Health Insurance scheme (NHIMA). Note the NAPSA ceiling shown is the published 2026 figure; the 2025 ceiling should be confirmed.
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Other Zambia computations in the OpenAccountants Tax Library.
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